Other

• Requests for tax information (INFORMA+)
• Procedure for formulating and lodging complaints and suggestions before the Taxpayer's Ombudsman
• AEAT competence in mutual agreement procedures.
• Access to files and records and obtaining of copies of concluded tax administration proceedings.
• Access to archives and registers and obtaining copies of files whose auditing has been completed.
• Access to files and registers and obtaining copies of concluded tax collection files.
• Access to files and records and obtaining copies of concluded Customs and Excise actions.
• Access to files and records and obtaining of copies of concluded proceedings for complaints and suggestions before the Taxpayer's Ombudsman.
• Access to files and records and obtaining of copies of concluded proceedings for standardising invoice certificate digitisation software
• Access to files and records and obtaining copies of completed files on the declaration of prescription of the right to refund.
• Publication of significant tax non-compliance situations.
• Settlement of late payment interest to the Tax Agency.
• Settlement of surcharges for filing outside of the tax return and self-assessment deadline
• Model 770. Self-assessment of delay interests and surcharges for the voluntary regularisation provided for in Article 252 of the General Tax Act
• Model 771. Self-assessment of payments for concepts and financial years without available form in the Tax Agency e-Office for voluntary disclosure provided for in Article 252 of the General Tax Act